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China Looks to Optimise Export Tax Rebate Process

The export tax rebate process is to be optimised and streamlined in line with a new directive from the State Administration of Taxation (SAT). Among the headline changes that are due to be implemented are the following:

  • The management by category of those enterprises eligible for export tax rebates is to be optimised. This will see an adjustment to the classification assessment criteria for export enterprises, while the limit on the maximum number of annual classification assessments is to be abolished
  • Prior to 31 December this year, a national online export tax rebate processing system will be implemented, servicing all Class I and II export-oriented enterprises
  • Additional support will be provided to the development of new forms of foreign trade, including encouraging comprehensive foreign trade service providers to act as tax rebate agents for small and medium-sized enterprises. In addition, all local tax authorities will look to work more closely with comprehensive foreign trade service providers and manufacturers with regard to record maintenance, on-site inspections, the issuing of invoices for tax rebate purposes and the general provision of tax rebate information

For further details (in Chinese), please access the following link:

Announcement on Matters Concerning the Acceleration of the Export Tax Rebate Process (SAT Announcement No. 48 [2018])

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